9911796707
TMI Blog2024 (12) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 - setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act - HELD THAT:- The impugned order dated 28.01.2024 passed by the respondent No.4 is set aside. The matter is remitted to the respondent No.4 to decide the matter afresh in accordance with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the petitioner essentially challenging the validity of Section 16 (4) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as CGST Act ). The petitioner has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the petitioner afresh after providing an opportunity of hearing to it in accordance with the provisions of the CGST Act. 3. Mr. B. Gogoi, learned counsel appearing for the revenue has also submitted that he is already in receipt of instructions from the Department and that the matter may be remitted back to the authority concerned for deciding the issue afresh in accordance with the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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